Вы находитесь на странице: 1из 9

Duties and Responsibilities of DDO

Prepared by-

T,samba siva Rao,


ACCOUNTS OFFICER, Directorate of Health

Financial Code, Treasury Code, Budget Manual &


Accounts Code

Responsibilities Toward Receipts-(Article 2, 7 to 11 of


APFC vol-1) To assess the demand carefully in
advance, maintain proper accounts, steps to collect
revenue, reconciliation of accounts etc.,

Towards Expenditure- (Article 3,4,38 to 44, and 56 of


APFC vol-1) Sanction must be by the competent
authority, sufficient budget, the expenditure should
not be prima facie, and should not utilize for the
personal ends or for particular community.

Towards

Audit;-Each Dept has its area of specialization.


Audit is a deterrent against wrong doing. The following are
the functions of Audit i)It expects orderly execution of
operations,ii) Fulfilling accountability obligations, and
iii) Safeguarding the resources against loss, misuse and
damage.

Other Area of concentration;- Should be through with


the day to day amendments of all codes and procedures,
and also should be through day to day G.O.s issued by the
Govt.

CHECK LIST FOR VERIFICATION OF VARIOUS CLAIMS

1. Bill should be signed by the DDO(SR 1 of T.R. 16)


2. Bill should be preferred in prescribed proforma. (SR 2b of T.R. 16)

3. While enclosing sanction proceedings financial powers should be


observed with reference to. Go Ms No.148, Fin & Plg Dept.dt.2110-2000.
4. Log book entries duly indicating page numbers for petrol bills
and original bills in case of telephone / electrical bills is must.
5. The bill should contain discharge endorsement, protective
endorsement,
and pass order in figures rounded-off to the nearest rupee's. 2
tr 16.
6. Bill should be attested with full signature of the DDO of
corrections, alterations, and erasures. (SR 2(d) of T.R. 16
7. Art metical accuracy to be verified(SR7 of TR16)

8. Sales tax certificate should be recorded on the bills.

9. Stock entry certificate must be adhere to articles or materials have

purchased on the tender system &received in good condition.

10. Income tax deduction at the rate 2.2% at source should also be
deducted.
11.With ink signed copy of the sanction order bill must be prepared
for drawl.No carbon copy is allowed.
12. Time barred and arrears claims:- (APFC Vol-1 Art.52 to 55)

Up to 3 yrs. Appointing authority. Beyond 3 yrs.HOD.

13. Addl. Pay:-( FR-49) Up to 3 months HOD, beyond 3 months Govt.

14. .Subsistance Allowance:-(FR-54)

15.Reconciliation of dept. Figures with Treasury/PAO ;

i) At every stage some differences are likely to rise due


to misclassification Accounts.

Ii) To rectify defects the DDO should be done

reconciliation month wise before 20th of every


succeeding month.

Iii) Annual Reconciliation of total expenditure and receipts with the


C. A. before June of each F.Y.

Forms

to be used for various


drawls

(GoMsNo.87 FIN & pLG (TFR)Dept.dt:31-01-02, w.e.f. 01-04-02.)

1) Challan Form:-APTC Form-10

2) Salary bill:-Form-47

3) Loans & Advance bill :- Form-40

4) TA/TTA/FTA/LTC bill:- Form-52

5) A.C. bill:- Form-57

6) Contingent bill:- Form-57

7) Refund of Revenue bill:- Form-58

8) Pension bill Form:- Form-75/76

9) Grant-in- aid bill:- Form-102

10) Scholarships and Stipends:- Form103

Thank you